PENUGASAN DALAM DUE DILIGENCE
ABSTRACT: The objective of
this study is to know what auditors did in due dilegence task and how auditors
implement their responsibilities in that
rule. This study found that there are the
four main activities, 1) preliminary actions, relating with preparation for due
diligence, particularly before doing due diligence, 2) fieldwork, discussing
activities in company where auditors plan to make audit procedure, 3)
reporting, involving activities with summarizing audit results in official
report, and finally 4) debriefing, relating with having a meeting with client
and auditor team, and then discussing about the audit result from due
diligence.
The rule and responsibilities of auditor in due diligence task arise
because of business needs. Company or auditors’ clients can’t make their
decision without recommendation from auditors in due diligence. For example, in
merger or joint venture process, company
needs the auditors’ assessment in face uncertainty. Initial Public Offerring (IPO),
as evidence for this necessity, the government rules require emiten to do due
diligence in order to listing in Indonesian Capital Market (BEI).
Keywords: due diligence,
debrifing, merger, joint venture, and IPO
Penulis: Sayuthi
Kode Jurnal: jpakuntansidd1000105
